A first field-effect transistor provided over a substrate in which an insulating region is provided over a first semiconductor region and a second semiconductor region is provided over the insulating region; an insulating layer provided over the substrate; a second field-effect transistor that is provided one flat surface of the insulating layer and includes an oxide semiconductor layer; and a control terminal are provided. The control terminal is formed in the same step as a source and a drain of the second field-effect transistor, and a voltage for controlling a threshold voltage of the first field-effect transistor is supplied to the control terminal.
